Shaviro, Daniel N. creator ebrary, Inc text bibliography Electronic books. dcu Washington, D.C Urban Institute Press c2009 2009 monographic eng

electronic

electronic resource

xvi, 199 p. : ill. Why have a corporate tax? -- Efficiency problems with the corporate tax -- Pillars of sand in the structure of the corporate tax -- "Old harberger" versus "new harberger" and the structure of the corporate tax -- The "old view" versus the "new view" of dividend taxation -- Debt and equity : trade-off theory versus the Miller equilibrium -- U.S. international tax rules : the basics -- International tax policy dilemmas -- The emerging brave new world -- Corporate integration -- Other possible new directions for the U.S. corporate tax. Daniel N. Shaviro. Includes bibliographical references (p. 191-197). Electronic reproduction. Palo Alto, Calif. : ebrary, 2011. Available via World Wide Web. Access may be limited to ebrary affiliated libraries. n-us--- Corporations Taxation Law and legislation United States KF6455 .S53 2009eb 336.2/070973 http://site.ebrary.com/lib/rucke/Doc?id=10552194 http://site.ebrary.com/lib/rucke/Doc?id=10552194 CaPaEBR 081212 ebr10552194